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Forum Mergers & Acquisitions 2019 pp 145–168Cite as

Informationswirkungen steuerlicher Vorteile auf die Grenzpreisbildung – Eine Analyse am Beispiel grenzüberschreitender Unternehmenserwerbe

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Zusammenfassung

Neben Unternehmensneugründungen umfasst ein Großteil der grenzüberschreitenden Direktinvestitionen (FDI) Unternehmenserwerbe. Mit Greenfield-Investitionen wird zumeist das Ziel verfolgt, mögliche Vorteile hinsichtlich der Ressourcenausstattung oder der Kostenstrukturen an einem neuen Standort zu nutzen. Demgegenüber stehen bei M&A-Transaktionen die Wirkungen einer Veränderung der Eigentümerstruktur, die mit dem neuen Engagement des international tätigen Unternehmens verbunden sind, im Vordergrund.

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Authors and Affiliations

  1. Universität Jena, Jena, Deutschland

    Harald Jansen, Maximilian Fleischer & Thi Kieu Oanh Noack

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  1. Harald Jansen
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  2. Maximilian Fleischer
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  3. Thi Kieu Oanh Noack
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Correspondence to Harald Jansen .

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Editors and Affiliations

  1. Fakultät für Wirtschaftswissenschaften, Technische Universität Bergakademie Freiberg, Freiberg, Sachsen, Germany

    Jutta Stumpf-Wollersheim

  2. Fakultät für Wirtschaftswissenschaften, Technische Universität Bergakademie Freiberg, Freiberg, Sachsen, Germany

    Andreas Horsch

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Jansen, H., Fleischer, M., Noack, T.K.O. (2019). Informationswirkungen steuerlicher Vorteile auf die Grenzpreisbildung – Eine Analyse am Beispiel grenzüberschreitender Unternehmenserwerbe. In: Stumpf-Wollersheim, J., Horsch, A. (eds) Forum Mergers & Acquisitions 2019. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-26818-3_8

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  • DOI: https://doi.org/10.1007/978-3-658-26818-3_8

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